The EC has published a report assessing how member states have applied the rules relating to the supply of telecommunications, broadcasting and electronic services and the mini one-stop shop (MOSS). The report assesses each member states respective implementation of the use and enjoyment of the rules, their VAT rates and their ‘B2C’ invoicing obligations. The EC has also published additional information for very small businesses supplying electronic services.
The EC has published a report assessing how member states have applied the rules relating to the supply of telecommunications, broadcasting and electronic services and the mini one-stop shop (MOSS). The report assesses each member states respective implementation of the use and enjoyment of the rules, their VAT rates and their ‘B2C’ invoicing obligations. The EC has also published additional information for very small businesses supplying electronic services.
